Published on 01 Jan 93
by Australian Tax Research Foundation
A study of the compliance costs to business of payroll-related taxes, that is PAYE income tax, Fringe benefits tax, the prescribed payments system and state payroll tax. One of a series of studies by the same authors which presents a comprehensive analysis of the compliance costs of the major taxes levied in Australia.
Richard Fayle, B.Com. (NSW), M.Com. (WA), F.C.A., Associate Professor, Department of Accounting and Finance, The University of Western Australia.
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Jeff Pope, B.A. (Hons.), University of Warwick, M.Sc., Cranfield Institute of Technology, F.T.I.A., Senior Lecturer, Department of Economics, Curtin University, and Research Associate, Economic Research Centre, The University of Western Australia.
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DONG-LING CHEN, Dip. Sc. Fundan University; Dip. M.Sc.Shanghai JiaoTong University, PhD (UWA), Research Assistant, Economic Research Centre, Department of Economics, The
University of Western Australia.